Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Government Code Provisions

Provisions Relating to The State Board of Equalization

DIVISION 3. EXECUTIVE DEPARTMENT

PART 9. STATE BOARD OF EQUALIZATION

Chapter 2. Surveys of Local Assessment Procedures

Section 15640

15640. Survey by board of county assessment procedures. (a) The State Board of Equalization shall make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property for the purposes of taxation and in the performance generally of the duties enjoined upon him or her.

(b) The surveys shall include a review of the practices of the assessor with respect to uniformity of treatment of all classes of property to ensure that all classes are treated equitably, and that no class receives a systematic overvaluation or undervaluation as compared to other classes of property in the county or city and county.

(c) The surveys may include a sampling of assessments from the local assessment rolls. Any sampling conducted pursuant to subdivision (b) of Section 15643 shall be sufficient in size and dispersion to insure an adequate representation therein of the several classes of property throughout the county.

(e) The board's duly authorized representatives shall, for purposes of these surveys, have access to, and may make copies of, all records, public or otherwise, maintained in the office of any county assessor.

(f) The board shall develop procedures to carry out its duties under this section after consultation with the California Assessors' Association. The board shall also provide a right to each county assessor to appeal to the board appraisals made within his or her county where differences have not been resolved before completion of a field review and shall adopt procedures to implement the appeal process.

History.—Stats. 1982, Ch. 327, in effect June 30, 1982, substituted "or her" for "by law" after "him" in the first sentence, and added the second, third, fourth, fifth, and sixth sentences. Stats. 1996, Ch. 1087, in effect January 1, 1997, lettered the former first, second, third, fourth, fifth and sixth sentences as subdivisions (a), (c), (d), (e), and (f), respectively; added subdivision (b); substituted "The surveys may" for the "The survey shall" before "include a sampling" and substituted "rolls. Any sampling conducted pursuant to subdivision (b) of Section 15643 shall be sufficient" for "rolls sufficient" after "from the local assessment" in subdivision (c); and substituted "Assessors' Association" for "Assessors Association" after "with the California" in subdivision (f).

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